117-3-03 Audit contract standards.

Independent public accountants performing audits under contract pursuant to section 115.56 or section 117.11 of the Revised Code shall follow the auditing standards prescribed in the contract in performing such audits. The contract shall incorporate the request for proposals, the response from the independent public accountant, and the memorandum of agreement.

Replaces: 117-11-05

R.C. 119.032 review dates: 11/30/2010 and 11/30/2015
Promulgated Under: 119.03
Statutory Authority: 115.56, 117.43
Rule Amplifies: 115.56, 117.43
Prior Effective Dates: 9/24/1984, 12/23/1984, 7/1/2000